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Diagram bodu zvratu v podnikové ekonomice

Author

Listed:
  • Karel Stelmach

    (Department of Business Economics and Management, School of Business Administration, Silesian University)

  • Žaneta Rylková

    (Department of Business Economics and Management, School of Business Administration, Silesian University)

  • Werner Bernatík

    (Department of Business Economics and Management, School of Business Administration, Silesian University)

Abstract

Break-even analysis allows a simple way to determine how the changes in sales volume, sales prices, as well as variable and fixed costs influence the achieved profit result. The paper analyzes the relationships valid in break-even analysis and graphically shows the relationships in the form of the break-even point graph with the multi-component assortment and the break-even point graph after the technical assessment of the production capacity of production facility. The paper explains how to use the theoretical basis of the break-even analysis in the practice of business entities. The aim of the paper is to define relations valid for the complex application of the break-even analysis as a managerial tool in business practice. This paper presents mathematical formulations applicable in company practice, namely the mathematical formula applicable to the multi-component assortment structure and the mathematical formula applying the productive time fund to the break-even point graph. Additionally, the paper provides graphical solutions of the mentioned areas.

Suggested Citation

  • Karel Stelmach & Žaneta Rylková & Werner Bernatík, 2018. "Diagram bodu zvratu v podnikové ekonomice," Working Papers 0057, Silesian University, School of Business Administration.
    • Handle: RePEc:opa:wpaper:0057
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    More about this item

    Keywords

    Break-even point analysis; break-even point graph; assortment composition; economic result; revenues; productive time fund;
    All these keywords.

    JEL classification:

    • M20 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - General
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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